B.N.Sapru, J. - (1.) This revision has been filed by the assessee and pertains to the assessment year 1970-71.
(2.) The assessee was assessed to tax by an assessment order dated 19th March, 1975. He filed an appeal. The assessment order was set aside and the matter was remanded back to the assessing authority. A fresh assessment order was made on 11th August, 1978. The assessee preferred an appeal. Under the law, he was required to make a statutory deposit of 20 per cent. He did not make the deposit and applied for waiver. On applications filed by the assessee, the time was extended on many occasions. Ultimately, the last application for extension of time was made by the assessee on 9th February, 1979. According to the assessee, no order on this application was made and the assessee's memorandum of appeal was rejected by the Assistant Commissioner (Judicial) by an order dated 29th February, 1979, on the ground that statutory deposit had not been made. The assessee appealed and the order of the Assistant Commissioner (Judicial) was upheld by the Tribunal.
(3.) Aggrieved, the assessee has come in revision.;